STAR SECURITY SERVICES Versus CGST C.E & C. C-BHOPAL
Service Tax
2019 (3) TMI 40 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 18-2-2019
Appeal No. ST\/51844\/2018-SMC – FINAL ORDER NO. 50273\/2019
Service Tax
Shri Anil Choudhary, Member (Judicial)
\nShri Abhash Mishra, Advocate for the Appellant
\nMs Tamana Alam, DR for the Respondent
\nORDER
\nPer Anil Choudhary:
\n1. Issue involved in this appeal is whether the appellant have rightly taken cenvat credit of Rs. 51,319\/- availed on purchase of flat for office purpose for which the sellers\/ builders has charged service tax towards construction service of Rs. 51,319\/- and have issued receipt dated 29th March, 2014. The said flat has been purchased for office purpos<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mber, 2016, it was proposed to demand the cenvat credit availed along with interest and penalty, among others. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" STAR SECURITY SERVICES Versus CGST C.E & C. C-BHOPALService Tax2019 (3) TMI 40 – CESTAT NEW DELHI – TMICESTAT NEW DELHI – ATDated:- 18-2-2019Appeal No. ST\/51844\/2018-SMC – FINAL ORDER NO. 50273\/2019Service TaxShri Anil Choudhary, Member (Judicial) Shri Abhash Mishra, Advocate for the Appellant Ms Tamana Alam, DR for the Respondent ORDER Per Anil Choudhary: 1. … Continue reading “STAR SECURITY SERVICES Versus CGST C.E & C. C-BHOPAL”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17071","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17071"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17071\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The said demand was confirmed by the adjudicating authority and further confirmed by the Commissioner (Appeals) observing that the said input service credit is availed by the appellant on construction of new building. As construction service\/works contract service have been specifically excluded from the eligible service for cenvat credit, w.e.f. 1st April 2011 the appellant is not entitled to cenvat credit. Accordingly, proportionate penalty was also confirmed which was however maintained at 50 per cent by the commissioner (appeals).
\n4. Being aggrieved the Ld. Counsel for the appellant states that as the appellant have incurr<\/p>\n
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